Regulatory AlertsDOC-2016-13 Social, Societal and Environmental Responsibility
The French Financial Markets Authority (AMF) consolidates its recommendations on social, societal, and environmental responsibility (RSE) for listed companies into a single document, replacing references to its 2010, 2013, and 2016 reports. These guidelines primarily address the presentation of non-financial information, specifically social, societal, and environmental data, to ensure it aids in understanding the evolution of business operations, results, and corporate situations. The document serves as a unified reference for issuers to comply with disclosure requirements under Articles L. 225-100, L. 225-100-2, and L. 225-102-1 of the French Commercial Code.
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